Bright Line Test is not a valid test to determine international transactions for purposes of income tax
Delhi High Court: A Division Bench of the High Court comprising of S. Murlidhar and Pratibha M. Singh JJ, held that the
Income Tax
Income Tax Assessing Officer has to dispose of objections before invoking re-assessment proceedings
Karnataka High Court: While delivering the judgment in the writ appeal filed under Section 4 of the Karnataka High Court Act praying
Section 139AA of Income Tax Act, 1961 valid; Aadhaar-PAN linkage partially stayed till the Constitution Bench decision on Privacy Issue
Supreme Court: The bench of Dr. A.K. Sikri and Ashok Bhushan, JJ, upholding the validity of Section 139AA of Income Tax Act,
Section 14A of Income Tax Act, 1961 is applicable to dividend income on which tax is payable under Section 115-O of the Act
Supreme Court: Answering the question as to whether the phrase “income which does not form part of total income under this Act”
If shareholder has substantial interest in the HUF, the payment made to the HUF will be deemed dividend under Section 2(22) of the Income Tax Act, 1961
Supreme Court: Explaining the term ‘dividend’ under Section 2(22)(e) of the Income Tax Act, 1961, the Court said that the said provision
Exemption on ‘palace’ under Section 10(19A), Income Tax Act cannot be split in two parts, i.e., the one in occupation and the other in possession of the tenant
Supreme Court: Deciding the question as to whether a former ‘ruler’ is entitled to get full benefit of the exemption granted to
Deputy Director of Income Tax not an appellate authority for decisions/orders of Income Tax Officers
Supreme Court: Deciding the question that whether the Deputy Director of Income Tax was competent to make complaint regarding commission of offence
CIT allowed to revise the assessment order for Amitabh Bachchan’s income for the year 2001-2002
Supreme Court: In a case where the assessment order for actor Amitabh Bachchan’s income in the year 2001-2002 was in question, the
Constitutionality of Section 94A(1) of the Income Tax Act, 1961, upheld
Madras High Court: In the present case where questions were raised on the constitutionality of Section 94A(1) of the Income Tax Act,
Section 80 IB of the Income Tax Act discussed
Himachal Pradesh High Court– While deciding an appeal, where the Court was asked to determine three substantial questions as to whether the
Section 11BB of the Income Tax Act, 1961 interpreted
Allahabad High Court: While deciding a case relating to Section 11BB of the Income Tax Act, 1961 which deals with interest on